Tan registration

As per section 203 A  of the Income tax act every person deducting Tax (TDS) or Collecting Tax at source (TCS)  required  to Obtain TAN  no form Income tax  Department .  

For whom it is compulsory to deduct the TAX?

Every  person  on  certain receipt or Payment  (expense / Income )   as  stated  in the Income tax act  has to deduct  TDS / TCS . 

( please refer  section 192 to 206  of the Income tax act  1961  for  Payment &  receipt )